Banco de Preguntas Contabilidad Agropecuaria

 

 

H[KXRGNMIZGN HNMRIJGLGBIB IOZNTKH[IZGI

9.- HNMHKTRNX BK HNMRIJGLGBIB IOZNTKH[IZGI.-

Z.- Li hnmtijglgbib iornpkhuirgi ks umi pirtk kspkhgilgzibi bk li hnmtijglgbib okmkril bk umi keprksi, quk hneprkmbk li ihtgvgbib ioråhnli y oimibkri, bk ihukrbn i su kspk ks pkhg hgil ilgbi gbib, b, li hn hnmt mtij ijglglgb gbib ib sk bk bkjk jk rk rkil ilgz gzir ir hn hnmc mcnr nrek ek i ln lnss pr prgm gmhg hgpg pgns ns bk li hnmtijglgbib okmkrilekmtk ihkptibi. :.- li hnmtijglgbib iornpkhuirgi ks umi riei bk li hnm hnmtij tijglg glgbib bib okm okmkri krill quk rko rkogst gstri ri lns hns hnstns tns bk prn prnbuh buhhgø hgømm gm` gm`krk krkmtk mtkss i kst kstii ihtgvgbib. km hnmskhukmhgi li hnmtijglgbib bk umi keprksi iornpkhuirgi, ks umi kspkhgilgbib lgoibi i li imtkrgnr pnr huimtn su njfktgvn ks iyubir i quk lis eghrns, pkqukùis y ekbgimis n orimbks keprksis iornpkhuirgis . :.-H :. -H[I [ILK LKX X XN XNM M LN LNX X KL KLKE KEKM KMR RNX HN HNM M Y[ Y[K K

H[KM H[ KMR RI [M [MI I KE KETZ TZKX KXI I

 IOZNTKH[IZGI  IOZNTKH[ IZGI TIZI KCKHR[IZ LI TZNB[HHGNM TZNB[HHGNM BK SGKMKX SGKMKX IOZGHNLIX IOZGHNLIX W  N OIMIBKZNX

Z.- Lis hirihtkråstghis quk geplghim lis ihtgvgbibks iornpkhuirgis, rkqugkrkm bk um hnmfumtn bk klkekmtns piri pnbkr geplkekmtir sgstkeis ibkhuibns bk gmcnreihgøm cgmimh cgm imhgkr gkriͽ iͽ Tnr kfk kfkepl epln, n, km umi umg umgbib bib khn khnmøe møeghi ghi orim orimbk bk y hne hneplk plkfi fi kxg kxgstg stgrém rém rkhursns miturilks, Khnmøeghns, `ueimns, eitkrgilks y tkhmnløoghns, sucghgkmtks piri bksirrnllir ihtgvgbibks prnbuhtgvis y bk hnekrhgilgzihgømͽ egkmtris quk km umi umgbib khnm kh nmøe øegh ghii pk pkqu qukù kùii n eg eghr hrnn sk skré ré hi hisg sg ge gepn pnsg sgjl jlkk hn hnmt mtir ir hnm ek ekhi himg mgse sens ns bk gmcnreihgøm. Xgm kejiron, ks mkhksirgn iplghir sgstkeis bk gmcnreihgøm cgmimhgkri skmhgllns y cumhgnmilks. Tiri sgstkeitgzir li gmcnreihgøm cgmimhgkri, li hnmtijglgbib iornpkhuirgi hnmsgbkri trks klkekmtns6 Lns gmvkmtirgns y su vilnrihgøm Lns rkogstrns hnmtijlks Lns kstibns cgmimhgkrns GMSKMRIZGNX W X[ SILNZIHGNM6 Xk hnmstgtuykm km li rklihgøm bktillibi y vilnribi bk tnbns lns jgkmks quk hneprkmbk kl pitrgenmgn bk li nroimg nro imgzih zihgøm gøm,, lis egs egseis eis quk sk kmh kmhukm ukmtri trimm bks bkstgm tgmibi ibiss i bks bksirr irrnll nllir ir iht ihtgvg gvgbib bibks ks ioråhn ior åhnlis lis n oim oimibk ibkris ris.. Lns gmv gmvkmt kmtirg irgns ns y su vil vilnri nrihgø hgømm prn prnpnrh pnrhgnm gnmim im gmc gmcnre nreihg ihgøm øm hneplkti, hneplk ti, snjr snjrkk lns hip hipgti gtilks lks iht ihtgvn gvnss y pis pisgvn gvns, s, hnm hnmskh skhukm ukmtke tkekmt kmtkk kvg kvgbkm bkmhgi hgimm li hnepnsghgøm bkl pitrgenmgn hnmtijlk hnm kl quk hukmti umi nroimgzihgøm bkbghibi i li iorghulturi n i li oimibkråi. Li hneprnjihgøm y rkhukmtn cåsghn bk lns jgkmks bk umi nroimgzihgøm iornpkhuirgi, mn tgkmk eiynrks prnjlkeis, pnrquk hnmsgstk sgeplkekmtk

 

km imntir li himtgbib y umgbib bklns jgkmks, gmsuens, irtåhulnsͽ Trnbuhtns, eitkrgilks y suegmgstrns kxgstkmtks km kl enekmtn bk li vkrgcghihgøm. Tiri li vilnrihgøm bk lns jgkmks, gmsuens, prnbuhtns, eitkrgilks y suegmgstrns, bkjk tneirsk km hukmti lns sgougkmtks ispkhtns6 Hirihtkråstghis gmtråmskhis bkl jgkm (timogjlk n cumogjlk) Silnr ihtuil n prkskmtk bkl jgkm Km kstk skmtgbn, li miturilkzi y prnpøsgtn bk lns ihtgvns y pisgvns bktkregmiré kl prnhkbgegkmtn eés hnmvkmgkmtk piri su vilnrihgøm. Lns ihtgvns bkstgmibns i li vkmti snm céhglks bk ekbgr km huimtn i su hnmtrgjuhgøm khnmøeghi, egkmtris quk lns ihtgvns mn rkilgzijlks y cgmimhgkrns, quk mn sk vkmbkm mg hneprim tim i ekmubn, rkqugkrkm um hnmtrgjuykm gmbgrkhtiekmtk i li okmkrihgøm bk gmorksns, egkmtr egk mtris is quk lns iht ihtgvn gvnss bks bkstgm tgmibn ibnss i li vkm vkmti, ti, hnm hnmtrg trgjuy juykm km bgr bgrkht khtiek iekmtk mtk i lns gmorksns, quk prnvgkmkm bk li vkmti bk lns egsens. Li vilnrihgøm bkl gmvkmtirgn bkjk rkclkfir li sgtuihgøm cgmimhgkri bk li nroimgzihgøm iornpkhuirgi y il egsen tgkepn gmbghi gmb ghirr lis vir virgih gihgnm gnmks ks quk pnb pnbråi råimm ick ickhti htirr kl clu clufn fn bk gmo gmorks rksns. ns. Kxg Kxgstk stkmm ilo iloum umns ns eçtnbns eçtnb ns bk viluihgøm viluihgøm quk sk keplkim piri kstk trijif trijifn, n, tilks hnen6 li vilnr vilnrihgøm ihgøm il hnstnͽ li vilnrihgøm il hnstn ekmns li bkprkhgihgømͽ li vilnrihgøm il prkhgn eés jifn bk ekrhib ekrh ibnͽ nͽ li vi viln lnri rihg hgøm øm il hn hnst stnn pr prne nekb kbgn gn bk ln lnss öl öltg tgen enss iù iùns ns.. ZK ZKOG OGXR XRZN ZNXX HNMRIJLKX^ Euh`is vkhks km lns mkonhgns iornpkhuirgns lis oimimhgis rksultim ekmns bk ln kspkribn, skouriekmtk pnrquk mn sk rkogstrirnm hnmvkmgkmtkekmtk iloumns oistnsn gmorksns. Bk ksti eimkri lns rkogstrns hnmtijlks, hnen pirtk bk lns klkekmtns bk li hnmtijglgbib iornpkhuirgi bkjk skr um eçtnbn hnmcgijlk bk imntihgøm hnrrkhti snjrk lns `kh`ns khnmøeghns, kxprksibns km tçregmns bk bçjgtns y hrçbgtns geputijlks i hibi hukmti, piri quk pnstkrgnrekmtk skim rkclkfibns km rksuekm km lns kstibns cgmimhgkrns. Li gmcnreihgøm hnmtijlk sgrvk piri li plimgcghihgøm, okstgøm y tnei bk bkh bkhgsg gsgnmk nmkss km lis nro nroimg imgzih zihgnm gnmks ks ior iornpk npkhui huirgi rgis. s. KXR KXRIBN IBNXX CGM CGMIMH IMHGKZ GKZNX^ NX^ Lis nroimgzihgnmks bkbghibis i li iorghulturi y oimibkråi prktkmbkm nckrtir il ekrhibn, prnbuhtns bk li ekfnr hilgbib y i prkhgns hnepktgtgvns, quk km li rkilgbib ks pnhn prnjijlk. Ksti rkilgbib khnmøeghi prknhupi i lns gmvkrsgnmgstis n bukùns, pnr huimtn snmm kl sn klln lnss qu qugç gçmk mkss tgtgkm kmkm km qu qukk ei eimk mkfir fir hn hnmm kc kcgh ghgk gkmh mhgi gi y hi hipi pihg hgbi bibb ln lnss mk mkon onhg hgns ns iornp io rnpkh khui uirg rgns ns,, i cgcgmm bk nj njtk tkmk mkrr rks rksul ulti tibn bnss øp øptgtgen enss km li pr prnb nbuh uhhg hgøm øm y km li hnekrhgilgzihgøm bk lns prnbuhtns, kvgtimbn y kmcrkmtimbn lns rgksons. Tiri hnmvkrokr i çstk prnpøsgtn, ks bk suei gepnrtimhgi hnmtir hnm gmcnreihgøm cgmimhgkri npnrtumi y hnmcgijlk quk cihglgtk km su enekmtn tneir lis bkhgsgnmks eés ibkhuibis. Km kstk skmtgbn, lns kstibns cgmimhgkrns sk hnmstgtuykm km bnhuekmtns hnmtijlks quk surokm bkl prn prnhks hksieg iegkmt kmtnn y imé imélgs lgsgs gs bk lns `kh `kh`ns `ns khn khnmøe møeghn ghnss kxp kxprks rksibn ibnss km tçr tçregm egmns ns enmktirgns il cgmil bk um pkrånbn. Gmbghiens lns kstibns cgmimhgkrns eés gepnrtimtks.

 

8.- NJFKRGSN BK LI IBEGMGXRZIHGNM BK [MI KETZKXI IOZNTKH[IZGI Z.- TZGEKZI TIZRK-. Njfktgvns6  I) Hirihtkrgzir li ektnbnlnoåi piri hilhulir lns rksultibns cåsghns y khnmøeghns bk li keprksi. J) Hipihgtir i lns iluemns km li utglgzihgøm bk lis `krriegkmtis bk usuilks bk imélgsgs bk rksultibns khnmøeghns bk lis ihtgvgbibks iornpkhuirgis. 9. Ihtgvgbibks Ioråhnlis  Imélgsgs bkl mkonhgn ioråhnli ihtuil6 iorghulturi prnpgi, i pnrhkmtifk y km ilquglkr. Keplkn bkl eirokm jrutn ioråhnli hnen `krriegkmti bk bkhgsgøm y hnmtrnl. Cnmbn bk gmvkrsgøm. Hirihtkrgzihgøm bk lns ekrhibns ioråhnlis. Cnreihgøm bk lns prkhgns. Himilks bk vkmt vkmti. i. Kfkepl Kfkeplns ns préht préhtghns. ghns. Rrijifn orupi orupill (imél (imélgsgs gsgs y hnmh hnmhlusgn lusgnmks). mks). :. Ihtg Ihtgvgbibk vgbibkss oimibkris oimibk ris Imé Imélgs lgsgs gs bkl mko mkonhg nhgnn oim oimibk ibkrn rn ih ihtui tuil6l6 sgs sgstke tkeii bk hrå hråi, i, bk gmv gmvkrm krmibi ibi,, sgstkeis egxtns. 9. :. Hnepirihgnmks znmilks. Hipgtilgzihgøm y pistifk. Kfkeplns préhtghns. Gmorksn mktn y hnstns bk li ihtgvgbib6 vkmtis, hnepris y bgckrkmhgi bk gmvkmtirgn. Hnmhkptn bk kqugvilkmtk Sihi. Hnrrklihgøm hnm kl hélhuln bk rklihgøm bk hirmk. Tiréektrns cåsghns bk prnbuhhgøm. Keplkn bkl eirokm jrutn oimibkrn hnen `krriegkmti bk bkhgsgøm y hnmtrnl. Hirihtkrgzihgøm bk lns ekrhibns oimibkrns. Cnre Cn reih ihgø gømm bk ln lnss pr prkh khgn gns. s. hi himi milk lkss bk vk vkmt mti. i. Rr Rrij ijif ifnn or orup upil il (i (imé mélglgsg sgss y hnmh hn mhlu lusg sgnm nmks ks)) 8. Ri Riej ejnn y nt ntri riss ih ihtgtgvg vgbi bibk bkss Im Imél élgs gsgs gs bk bkll mk mkonh onhgn gn bk li prnbuhhgøm bk li lkh`k ihtuil. Hnekrhgilgzihgøm. Gmbustrgi. Kfkeplns préhtghns. Gmor Gm orks ksnn mk mktn tn y hnst hnstns ns bg bgrk rkht htns ns bk li ih ihtg tgvg vgbi bib. b. Ti Tiré réek ektr trns ns cåcåsg sghn hnss bk prnbuhhgøm. Keplkn bkl eirokm jrutn tiejkrn hnen `krriegkmti bk bkhgsgøm y hnmtrnl. Hirihtkrgzihgøm bk lns ekrhibns oimibkrns. Cnreihgøm bk lns prkhgns. Himilk Him ilkss bk vkm vkmti. ti. Rri Rrijif jifnn oru orupil pil (im (imélg élgsgs sgs y hnm hnmhlu hlusgn sgnmks mks). ). 2. Iht Ihtgvg gvgbibk bibkss gmtkrekbgis Eiqugmirgi. Hnstn bk li eiqugmirgi ioråhnli prnpgi. Hnmhkptn bk [RI. Xilbn npkritgvn y rksultibn bk li eiqugmirgi. Imélgsgs bk ileihkmks, sglns, kth. ;. Kstruhturi y Ibegmgstrihgøm Oistns bk kstruhturi y Ibegmgstrihgøm6 bkshrgphg bkshrg phgøm, øm, hnm hnmhkp hkptn tn y ruj rujrns rns quk li hne hnepnm pnmkm. km. Hne Hnepir pirihg ihgnmk nmkss znm znmilk ilks. s. Kstritkogis piri rkbuhgr oistns cgfns. rujrns bk eiynr gmhgbkmhgi. 3. Kstruhturi Titrgenmgil Ihtgvn, Tisgvn y Titrgenmgn mktn. Siluihgøm bkl hipgtil y hélhuln bk ienrtgzihgnmks. Bkubis i hnrtn y liron plizn. Kvnluhgøm pitrgenmgil. XKO[MBI TIZRK Njfktgvns I) Hirihtkrgzir lns cihtnrks quk hnmbghgnmim li rkmtijglgbib, kl hrkhgegkmtn y kl kmbkubiegkmtn bk li keprksi iornpkhuirgi. J) Hirihtkrgzir li jisk tkørghi quk cumbiekmti li utglgzihgøm bk bktkregmibns gmstruekmtns bk ibegmgstrih ibegm gstrihgøm gøm km lis keprks keprksis is iornpk iornpkhuirg huirgis.?. is.?. Tlimk Tlimkiegkm iegkmtn tn Hnmhk Hnmhkptns. ptns.

 

Tli Tlimki mkiegk egkmtn mtn kst kstrit ritçog çoghn, hn, téh téhtgh tghnn y npk npkrit ritgvn gvn.. Bkt Bktkre kregmi gmihgø hgømm bk rgk rgkson son k gmhkrtgbuejrk. Trnorieihgøm lgmkil. Trksupukstn khnmøeghn cgmimhgkrn. Hnmtrnl prksupukstirgn. Keplkn bk enbklns bk sgeulihgøm. 0. Nroimgzihgøm Kstruhturi y bgskùn bk li nroimgzihgøm bk keprksis iornpkhuirgis. Imélgsgs y bgskùn bk pukstns bk trijifn. Hkmtrilgzihgøm. Okstgøm bk rkhursns `ueimn. Hipihgtihgøm. Kspkhgilgzihgøm .Hnepkmsihgøm y rkmbgegkmtn. 7. Bgrkhhgøm Bgméeghi bk orupns. Kqugpns. Entgvihgøm. Lgbkrizon. Hneumghihgøm gmtkrpkrsnmil y nroimgzihgnmil. 94.. Hn 94 Hnmt mtrn rnll Gm Gmtr trnb nbuh uhhg hgøm øm66 hn hnmt mtrn rnll bk pr prnb nbuh uhhg hgøm øm,, bk rk rksu sult ltib ibns ns y bk hnekrhgilgzihgøm. Rgkepns ibegmgstritgvns bk li keprksi6 pisibn (hnmtrnl bk okstgøm y imélgsgs bk rksultibn y bk kvnluhgøm pitrgenmgil),prkskmtk (hnmtrnl khnmøeghn cgmimhgkrn) y cuturn (plimkiegkmtn y prksupukstihgøm khnmøeghi cgmimhgkri). Kl hnmtrnl bk okstgøm bk keprksis (imélgsgs bkl pisibn)6 quç ks y hué uéll ks su utg tglglgbi bib. b. Kt Ktiipi piss pi piri ri su hé hélh lhuuln ln66 rk rkhn hnpg pgli lihg hgøm øm bk bit itns ns.. @nenokmkgzihgøm bk li enmkbi bk hélhuln (gmbkxihgøm, hnkcghgkmtks, enmkbi hnrrgkmtk y hnmstimtk). [tglgzihgøm bk bgstgmtns åmbghks bk prkhgns. Hélhuln bk rksultibns cåsghns y khnmøeghns bk lis ihtgvgbibks. Zksultibns bk li keprksi6 rksult rks ultibn ibn npk npkrit ritgv gvn, n, rks rksult ultibn ibn pnr prn prnbuh buhhgø hgømm y pnr rkm rkmtij tijglg glgbib bib.. Bgs Bgstgm tgmtis tis ekbg ek bgbi biss bk rk rkmt mtij ijglglgb gbib ib.. Ci Ciht htnr nrks ks qu qukk gm gmclcluy uykm km km li rk rkmt mtij ijglglgb gbib ib bk li kepr ke prks ksi. i. Kf Kfke kepl pløø pr préh éhtg tghn hn.. Rr Rrij ijif ifnn or orup upil il (b (bgi giom omøs østg tghhn, im imél élgs gsgs gs y hnmhlusgnmks). 2.- XKO XKOÖM ÖM LI ZKL ZKLIHG IHGNM NM BK LIX KET KETZKX ZKXIX IX IOZ IOZNTK NTKH[I H[IZGI ZGIXX HNM Y[K HGKMHGII O[I HGKMHG O[IZBI ZBI ZKL ZKLIHG IHGNM6 NM6 Z.- I) HGK HGKMHG MHGIX IX MIR MIR[ZI [ZILKX LKX..- um umgbns gbns i li tkhmnlnoåi pnr quk li hgkmhgi ivimzi kfkepln i nvkfi bnlg hlnmihgøm pkrn quk ks su hnstn, oistn n gmvkrsgøm y huil ks su rkprkskmtihgøm6 km kl jilimhk okmkril J) KHNMNEGI.- sk `ijli bk li rklihgøm bkl cihtnr n prnbuhtnr quk ks li hnejgmihgøm bk li eitkrgi prgei piri njtkmkr um mukvn prnbuhtn tkregmibn, kl tgkepn quk ks kl klkekmtn bkmtrn bkl huil sk hnmhluyk li njtkmhgøm bkl mukvn prnbuhtn (tkrmkrn km 7 eksksͽ irrnz km 74 båis). ;.-H[IL KX LI C[KZVI TZGEIZGI BK LI TZNB[HHGØM IOZNTKH[IZGI Z.- li cukrzi prgeirgi bk li prnbuhhgøm km li iorghulturi ks jgnløoghiͽ km hiejgn, km li eiynråi bk ntris gmbustrgis ks ekhémghn. K iorghulturi sk trijifi hnm eitkrgilks vgvn vg vns, s, pn pnrl rlnn hu huil il sk pu pukb kbkk pr prks kskm kmti tirr km kmck ckre rekb kbib ibks ks y pl plio iois is k cn cnre reii geprkvgsti, y ibkeés pukbk tkmkr orivks hnmskhukmhgis lns hiejgns pkqukùns

 

bkl tgkepn. Km um bgi huilqugkri, pnr kfkepln, um hkrbnpukbk enstrir såmtneis bk hølkri y iumquk sk pnmoi gmekbgitiekmtk km eirh`i um prnoriei bk vihumihgøm y igsliegkmtn ks euy prnjijlk quk `iyim pkrbgbis skvkris

3.- H[ H[IL IL KX LI BG BGCCKZ KZKM KMHG HGII HN HNMH MHKT KTRR[I [ILL BK LNX RKZ KZEG EGM MNX BK TZNB TZ NB[H [HHG HGNM NM W TZ TZNB NB[H [HRG RGSG SGBI BIB B LI TZ TZNB NB[H [HHGN HGNM. M.-Ks -Ks li nj njtk tkmh mhgø gømm y ihrkhkmtir li hipihgbib bk jgkmks piri sitgscihkr lis mkhksgbibks, ks bkhgr li kxtrih kxtr ihhg hgøm øm bk jg jgkm kmks ks quk quk sk ut utglglgz gzii pi piri ri lns lns ci ciht htnrk nrkss bk pr prnb nbuh uhhg hgøm øm LI TZNB TZ NB[H [HRG RGSG SGBI BIB. B.-- Ks li rkli rklihg hgøm øm km kmtr trkk li pr prnb nbuh uhhg hgøm øm bk um pr prnh nhks ksnn bk prnbuhhgøm, ks bkhgr `ihk rklihgøm bgrkhti i vnluekm bk ln prnbuhgbn y li prnbuhtgvgbib i li kcghgkmhgi n rkmbgegkmtn bk li utglgzihgøm km lns cihtnrks quk pirtghgpim km kl prnhksn bnmbk li rklihgøm ks gmvkrsi hnm rkspkhtn i li prnbuhhgøm y prnbuhtgvgbib ?.- KLKEKMRNX TIZI LI TZNWKHHGNM BKL @IRN OIMI OIMIBKZN Z.-Li prnykhhgøm bk `itns ksté jisibi km li sueitnrgi bk tnbis lis hitkonråis imgeilks quk sk tkmbrém km li cgmhi. Li himtgbib tntil bk umgbibks imgeilks bkpkmbkré bk li hipihgbib bk hiroi quk li cgmhi ks hipiz bk snstkmkr. Ksti hiroi imgeil sk isgomi, tneimbn km hukmti li himtgbib bk Eitkrgi Xkhi (EX) bk cnrrifk, n bk ntrns ilgekmtns k gmsuens quk prnbuhk n hnepri li cgmhi, ibke ib keés és bk bkll ér érki ki kc kckh khtg tgvi vi bk pi pist stnr nrkn kn.. Ks Kstn tnss hé hélh lhul ulns ns bk bkjk jkmm `i `ihk hkrs rskk imuilekmtk y ks i pirtgr bk kstns piréektrns prnbuhtgvns quk sk `ihk li prnykhhgøm bkl `itn. Lis himtgbibks bk [I pnr hitkonråi quk sk eimtkmbrém km li cgmhi, kstém km cumhgøm bkl möekrn bk vgkmtrks quk sk pukbkm tkmkr, y bk lns piréektrns prnbuhtgvns, rkprnbuhtgvn y bk eimkfn utglgzibns piri prnykhtir kl `itn km hukstgøm. Li cnrei bk hilhulir lis himtgbibks bk imgeilks bk hibi hitkonråi sk bkshrgjk i hnmtgmuihgøm. M 5 % Mitilgbib Xm 5 % Xnjrkvgvkmhgi, quk hiejgi i ekbgbi quk kl imgeil hiejgi bk hitkonråi (lihtimtks i ibultns) y tiejgçm pukbk virgir kmtrk iùns. [5 Silnr hnen umgbib imgeil, bk ihukrbn i li hitkonråi, skoöm kl pksn vgvn prnekbgn burimtk kl iùn, li kbib y kl oçmkrn. Z5 Zklihgøm tnrns y/n bktkhtnrks bkl hkln i vgkmtrks iptns. Sip5 Sgkmtrks i prkùir (944% bk lis vihis kxgstkmtks km kl `itn, gmhluyk lis vihis bk bkskh`n y lis vihis quk pnsgjlkekmtk eukrim imuilekmtk). Sr 5 Tnrhkmtifk bk viqugllis

 

iptis isgomibis piri kl rkkeplizn imuil bk lis vihis bkshirtibis. Srve5  Sgkmtrks n viqugllis iptis, quk rkkepliziråim lis vihis quk pnsgjlkekmtk eukrim imu eukrim imuile ilekmt kmtk. k. HIR HIRKON KONZÅI ZÅIXX IMG IMGEIL EILKX6 KX6 SIH SIHIX IX Rkr Rkrmkr mkrns ns (ei (eih`n h`nss y `kejris bk 4 i 9 iùn)6 Xk hilhuli tneimbn km hukmti li himtgbib bk vihis (P) eultgplghibi pnr kl pnrhkmtifk bk mitilgbib (M), kl pnrhkmtifk bk snjrkvgvkmhgi km kl prgekr iùn (X9) y kl vilnr isgomibn, km umgbibks imgeilks, i li hitkonråi tkrmkrns bk hkrn i um iùn bk kbib. Rkrmkrns bk 4 i 9 iùn Mnvgllns y mnvgllis6 Xk hilhulim piri hibi iùn (bk 9 i : iùns, bk : i 8 iùns, bk 8 i 2 iùns, `isti quk sk vkmbkm n piskm i cnreir pirtk bkl `itn, hnen vihis bk prgekr pirtn).Møtksk quk hibi iùn sk iorkoi um mukvn cihtnr Xm quk hnrrkspnmbk il pnrhkmtifk bk snjrkvgvkmhgi bkl öltgen iùn. Mnvgllns y mnvgllis bk 9 i : iùns Mnvgllns y mnvgllis bk : i 8 iùns Mnvgllns y mnvgllis bk 8 i 2 iùns RNZNX W/N BKRKHRNZKX6 Km kstk hisn sk bkjk tneir km hukmti kl pnrhkmtifk bk tnrns y/n bk bktkhtnrks isgomibns pnr vgkmtrks iptns (Z). Lns tnrns y bktkhtnrks, ibkeés bk bir skrvghgn il tntil bk vihis km kl `itn, bkjkm skrvgr n bktkhtir lns hklns i lis viqugllis quk rkkeplizirém i lis vihis bk bkshirtk y i lis viqugllis quk rkkeplizirém i lis vihis eukrtis imuilekmtk, pnr ln quk kstns pnrhkmtifks sk hnmsgbkrim km li khuihgøm6 Rnrns y/n bktkhtnrks Mnti6 Km kl hisn bk Sip, sus vilnrks sk bkjkm tneir skoöm lis prnpnrhgnmks bk vgkmtrks quk hnrrkspnmbim i lns tnrns, km kl hisn bk enmti bgrkhti y/n pnr skpiribn i lns bktkhtnrks, km kl hisn bk gmskegmihgøm irtgcghgil. 0.- MIR[ZILKVI HNMRIJLK BK LIX H[KMRIX BK JILIMHK Z.- Li miturilkzi hnmtijlk bk lis hukmtis bk jilimhk bi nrgokm i hukmtis bnmbk sk `ihk rkckrkmhgi i um bnhuekmtn quk sk cumbiekmti km kl rksuekm bk umi skrgk bk bitn bi tns, s, qu qukk su suro rokm km bk li liss ih ihtgtgvg vgbi bibk bkss rk rkil ilgz gzib ibis is pn pnrr um umii nr nroi oimg mgzi zihg hgøm øm iornpkhuirgi, ekbgimtk lis pirtgbis quk hnmcnreim lis hukmtis imuilks, pnr klln, kl Jilimhk Okmkril, ks um kstibn cgmimhgkrn, quk rkclkfi li sgtuihgøm pitrgenmgil bk umi nroimgzihgøm iornpkhuirgi y ksté cnreibn pnr lns egsens silbns quk irrnfim lis hukmtis il tçregmn bk um pkrånbn bkcgmgbn. Kstk gmcnrek eukstr euks trii kl nr nrbk bkmi mieg egkm kmtn tn bk ln lnss or orup upns ns `n `nen enoç oçmk mkns ns bk pr prks kskm kmti tihg hgøm øm (bgspnmgjglgbibks, kxgogjlk, rkilgzijlk, mn rkilgzijlk km kl ihtgvn y kxgogjlk y mn kxgogjlk km kl pisgvn). Xkpiribiekmtk rkpnrti kl ihtgvn hnrrgkmtk y mn hnrrgkmtk y lis njlgoihgnmks quk cnreim kl pisgvn bk li nroimgzihgøm.

 

 7.- H[ILKX XNM LIX H[KMRIX BKL IHRGSN RZIMXGRNZGN ZKILGVIZ [MI BKXHZGTHGNMBK X[ EGSGEGKMRN Z.-@IHGKMBI TZNHZKØ KM TZNHKXN Bkshrgphgøm bk su envgegkmtn.-ks umi hukmti bkl ihtgvn trimsgtnrgn quk sk hnmsgbkri kl rkogstrn bk tnbns lns oistns quk tgkmkm lns rkprnbuhtnrks kspkhgilekmtk li vihi rkprnbuhtnri km kl prnhksn bk okstihgøm bk ilgekmtns bk vihumis, itkmhgøm bk skrvghgns bk simgbib km kl enekmtn n imtks bk li pirghgøm, ksti hukmti trimsgtnrgi sk hgkrri km kl enekmtn bk li pirghgøm hnm quk hukmti. @IHGKMBI HZGI IMGEILKX MIHGBNX Ks umi hukmti bkl ihtgvn trimsgtnrgn quk pkreimkhk hnm kl tgkepn n gmtkrviln bk 3 eksks bnmbk sk gmsuekm oistns km lns rkprnbuhtnrks Tnr hnmhkptn bk rkhnmstgtuykmtks snjrk ilgekmtihgøm, vihumis piri rkprnbuhtnrks, li hukmti sk hgkrri hnm li hukmti gmvkmtirgn oimibn rnbkn okmkril 94.- KPTLGY[K KL EGSGEGMKRN BK LI H[KMRI @IHGKMBI TZNHZKN KM TZNHKXN.Z.-Rnb Z.-R nbns ns ln lnss bk bksk skej ejnls nlsns ns qu qukk sk `i `ihk hkmm pn pnrr kl oi oimi mibn bn rk rkprn prnbu buht htnr nr sk hnmtijglgzi km li hukmti prnhrkø km prnhksn sgkmbn çsti umi hukmti bk ihtgvn trimsgtnrgn. W su envgegkmtn bk hukmti ks6 huimbn sk bkjgti Bkshrgphgøm bk su envgegkmtn.-ks umi hukmti bkl ihtgvn trimsgtnrgn quk sk hnmsgbkri kl rkogstrn bk tnbn tn bnss ln lnss oi oist stns ns qu qukk tg tgkm kmkm km ln lnss rk rkpr prnb nbuh uhtn tnrk rkss ks kspk pkhg hgil ilek ekmt mtkk li vi vihi hi rkprnbuhtnri km kl prnhksn bk okstihgøm bk ilgekmtns bk vihumis, itkmhgøm bk skrvghgns bk simgbib km kl enekmtn n imtks bk li pirghgøm, ksti hukmti trimsgtnrgi sk hgkrri km kl enekmtn bk li pirghgøm hnm quk hukmti.

99.-EK 99.EKMH MHGN GNMK MK LI MI MIR[ R[ZI ZILK LKVI VI HN HNMR MRIJ IJLK LK BK GM GMSK SKMR MRIZ IZGN GN OI OIMI MIBN BN  SIH[MN ZKTZNB[HRNZ W TNZ Y[K XK IENZRGVI Z.-ks umi hukmti quk iorupi ior upi i lns rkp rkprnbu rnbuhtn htnrks rks bk lis bgc bgckrk krkmtk mtkss hi hitko tkonrå nråis, is, li hir hiriht ihtkrå kråstg stghi hi prgmhgpil ks quk lns rkprnbuhtnrks kstém sufktns i ienrtgzihgøm bk ihukrbn i su siùns bk vgbi ötgl y n hnkcghgkmtk bk ienrtgzihgøm bk ihukrbn i li hitkonråi (vihumns, nvgmns, pnrhgmn, kqugmn). 9:.- EKMHGNMK 94 H[KMRIX BKL IHRGSN, TIXGSN, T IXGSN, GMOZKXN W OIXRN Z.-H[KMRI BKL IHRGSN6 HZKBGRN CGXHIL Bkshrgphgøm6 Zkogstri kl gepnrtk quk rksu rk sultltii bk ip iplglghi hirr li il ilåh åhun unti ti ok okmk mkri rill öm ömgh ghii bk bkll ge gepu puks kstn tn bk bkll 98 98% % sn snjr jrkk ibqugsghgnmks, gepnrtihgnmks, hnmtritibns bk njris n skrvghgns, vgmhulibns hnm

 

li iht ihtgvg gvgbib bib bkl mko mkonhg nhgnn ior iornpk npkhu huirg irgn. n. Gmh Gmhluy luykk bks bkshuk hukmtn mtns, s, jnm jnmgcg gcghih hihgnm gnmks, ks, rkjifis, bkvnluhgnmks. Bgméeghi6 Bçjgtn6 Tnr kl 98% snjrk ibqugsghgøm bk jgkmks n skrvghgns y oistns kckhtuibns, nm rkspilbn bk mntis cgshilks n cihturisͽ pnr kl 98% bkl vilnr bk lis mntis bk hrçbgtn qukrkprkskmtim bkvnluhgnmks, bkshukmtns y jnmgcghihgnmks y pnr li ihtuilgzihgøm bkl vilnr i li hntgzihgøm bkl bølir il hgkrrk bk li lgqugbihgøm. Hrçbgtn6 Tnr lis hnepkmsihgnmks pkrgøbghis (ekmsuil) hnm kl bçjgtn cgshil, skoöm bkhlirihgøm furibi bkl gepukstn il vilnr iorkoibn. Xilbn6 Bkubnr, rkprkskmti kl gepnrtk pkmbgkmtk bk hnepkmsihgøm km kl bçjgtn : .- H[KMRI BKL IHRGSN OIXRNX TIOIBNX TNZ IBKLIMRIBN Bkshrgphgøm6 Zkogstri kl vilnr bk lns pions, quk sk rkilgzi km cnrei ibklimtibi, pnr hnmhkptn bk prgei bk skourn, ilquglkrks, hnmtritns bk eimtkmgegkmtn, pujlghgbib y ntris mkhksgbibks quk bkeimbk li nroimgzihgøm iornpkhuirgi. Bgméeghi6 Bçjgtn6 Tnr kl vilnr bk lns pions rkilgzibns km cnrei ibklimtibi. Hrçbgtn6 Tnr kl vilnr bkl oistn rkil quk rkprkskmti li geputihgøm il pkrånbn hnrrkspnmbgkmtk, hnm hiron il oistn n li gmvkrsgøm quk rkprkskmti li iplghihgøm bklgepnrtk. Xilbn6 Bkubnr, rkprkskmti kl gepnrtk bk lns oistns pioibns pnr ibklimtibn ibkli mtibn,, quk iöm mn `im sgbn hnmsuens hnmsuens il cgmil bkl rkpnrtk bk lns kstibns cgmimhgkrns. 8 H[KMRI BKL IHRGSN IMRGHGTN I TZNSKKBNZKX Bkshrgphgøm6 Zkogst Zko gstri ri kl vil vilnr nr bk lns imt imtghg ghgpns pns ntn ntnroib roibns ns i prn prnvkk vkkbnr bnrks, ks, hnm hnmtri tritgs tgstis tis,, bkrg bk rgvi vibn bnss bk li ib ibqu qugs gsgh ghgø gømm bk jg jgkm kmks ks n sk skrv rvgh ghgn gnss y hn hnmt mtri riti tihg hgøm øm bk trijifnskspkhåcghns. Gmhluyk pions imtghgpibns bk gepukstns. Bgméeghi6 Bçjgtn6 Tnr kl gepnrtk bkl pion huimbn sk `i bktkregmibn kckhtuir kl imtghgpn. Hrçbgtn6 Tnr li rkhk rkhkphgøm phgøm bk jgkm n skrvg skrvghgn, hgn, trijifn rkilgzibn rkilgzibn n hnmsn hnmsnlgbihg lgbihgøm øm bkl pion bk gepukstn. Xilbn6 Bkubnr, rkprkskmti kl gepnrtk tntil bk lns imtghgpns ntnroibns i lns prnvkkbnrks, prkstibnrks bk skrvghgns, hnmtritgstis y cgshn quk iöm qukbi pnr cnreilgzirli npkrihgøm rkilgzibi. 2.- H[KMRIX BKL TIXGSN H[KMRIX H[KMR IX TNZ TIOIZ Bkshrgphgøm6 Bkshrgphgøm6 Zkogstri lis njlgoi njlgoihgnmk hgnmkss hnmtr hnmtriåbis iåbis pnr li nroimgzihgøm iornpkhuirgi hnm prnvkkbnrks bk jgkmks n skrvghgns, piri skr utglgzibns km lis ihtgvgbibks prnpgisbk li nroimgzihgøm. Bçjgtn6 Tnr kl pion bkl gepnrtk gepnr tk bk li njlgoihgøm pihtibi, pihtibi, pirhgil n tntile tntilekmtk. kmtk. Hrçbgtn6 Tnr kl gepnrtk bk lis njlgoihgnmks hnmtriåbis, rksultibn bk li ibqugsghgøm bk jgkmks n skrvghgns. Tnr li ihtuilgzihgøm, huimbn li njlgoihgøm pihtibi tgkmkeimtkmgegkmtn bk vilnr. Xilbn6 Ihrkkbnr, rkprkskmti kl enmtn tntil bk lns ibkubns hnm lns ihrkkbnrks. ;.- H[KMRIX BKL TIXGSN X[KLBNX W XILIZGNX TNZ TIOIZ Bkshrgphgøm6 Zkogstri lns suklbns y silirgns gepions il cgmil bk um eks, il pkrsnmil kfkhutgvn,

 

ibegm ibegmgstrit gstritgvn gvn y npkritgvn npkritgvn bk li nroimgzihgø nroimgzihgømm iornpk iornpkhuirg huirgi. i. Bgmée Bgméeghi6 ghi6 Bçjgtn6 Tnrr kl ge Tn gepn pnrt rtkk bk ln lnss pi pion onss kc kckh khtu tuib ibns ns rk rksp spkh khtn tn i su sukl klbn bnss y si sili lirg rgns ns ihueulibns, skoöm lgqugbihgøm bk li plimglli ekmsuil bk suklbns. Hrçbgtn6 Tnr kl gepnrtk gepnr tk tntil bk lns suklbns y silirg silirgns, ns, bkvkmoibns bkvkmoibns skoöm plimglli plimglli ekmsu ekmsuil il bk sukl su klbn bnss bk bkll pk pkrs rsnm nmil il bk li nr nroi oimg mgzi zihg hgøm øm io iorn rnpk pkhu huir irgi gi.. Xi Xilb lbn6 n6 Ih Ihrkk rkkbn bnr, r, rkprkskmti kl gepnrtk ibkubibn snjrk suklbns y silirgns mn pioibns il cgmil bkl eks il pkrsnm pkrsnmil il bk li nroim nroimgzihg gzihgøm øm iornpkhuirgi. iornpkhuirgi. 3.- H[KMR H[KMRIX IX BK GMOZ GMOZKXN.KXN. SKMRI BK TZNB[HRNX IOZGHNLIX Bkshrgphgøm6 Zkogstri kl gepnrtk bk tnbns lns gmorksns nrgogmibns km um pkrånbn, pnr li vkmti bk lns prnbuhtns ioråhnlis. Bgméeghi6 Bçjgtn. Tnr kl gepnrtk tntil quk rkprkskmti kl silbn bk li hukmti il hgkrrk bkl pkrånbn, pnr ifustks kvkmtuilks, hnm ijnmn i li hukmti trimsgtnrgi bk rksultibns. Hrçbgtn6 Tnr kl gepnrtk quk rkprkskmti li tntilgbib bk lns gmorksns, rksultibn bk li vkmti bk lns prnbuhtns ioråhnlis. Xilbn6 Ihrkkbnr, burimtk kl envg en vgeg egkm kmtn tn bk bkll pk pkrå rånb nbnn io iorn rnpk pkhu huir irgn gn y hk hkrn rn il hg hgkr krrk rk bk bkll pk pkrå rånb nbnn pn pnrr trimsckrkmhgi bkl silbn i li hukmti bk rksultibns. ?.-H[KMRI BK GMOZKXN GMOZKXNX BGSKZXNX Bkshrgphgøm6 Zkogstri kl gepnrtk bk lns gmorksns okmkribns km kl pkrånbn, lns ln s egsens mn ickhtim i lis prgmhgpilks hukm hu kmti tiss bk gm gmork orksn sn,, ks bk bkhg hgr, r, snm gm gmork orksn snss ib ibgh ghgn gnmi milk lks, s, pn pnrr sk skrv rvgh ghgn gnss bk isgstkmhgi tçhmghi, isksnriegkmtn tçhmghn, ilquglkr bk eiqugmirgi, imgeilks y ntrns quk pukbk tkmkr li nroimgzihgøm iornpkhuirgi, hnen pnr rkmbgegkmtns r kmbgegkmtns pnr gmvkrsgnmks km kmtgbibks cgmimhgkris n mn cgmimhgkris. Bgméeghi6 Bçjgtn6 Tnr kl gepnrtk quk rkclkfi kl silbn bk li hukmti il hgkrrk bkl pkrånbn, pnr ifustks kvkmtuilks hnm ijnmn i li hukmti bk rksultibns. Hrçbgtn6 Tnr kl gepnrtk quk rkprkskmti lns gmorksns npkritgvns bgvkrsns okmkribns ibghgnmilekmtk km kl pkrånbn y pnr lis ihtuilgzihgnmks. Xilbn6 Ihrkkbnr, burimtk kl envgegkmtn bkl pkrånbn y hkrn il hgkrrk pnr kl rispins bkl silbn bk li hukmti bk rksultibns. 0.H[KM H[ KMRI RIXX B OI OIXR XRNX NX..- IF IF[X [XRK RK TN TNZ Z GM GMCL CLIH IHGN GNMW MW RK RKMK MKMH MHGI GI BK JG JGKM KMKX KX Bkshrgphgøm6 Bk ihukrbn i bgspnsghgnmks lkoilks y mnreis rkoliekmtirgis y bkhgsgnmks bkhgs gnmks bkl Hnlkog Hnlkognn Mihg Mihgnmil nmil bk Iubgt Iubgtnrks, nrks, sk kstij kstijlkhk lkhk li ipkrt ipkrturi uri bk ksti hukmti, piri rkogstrir lns ifustks pnr gmclihgøm snjrk kl ihtgvn y pisgvn, km cumhgøm bk li virgihgøm bkl tgpn bk hiejgn ncghgil bkl bølir mnrtkiekrghimn km rklihgøm i li enmkbi mihgnmil. Iså hnen pnr li tkmkmhgi bk jgkmks. Bgméeghi6 Bçjgtn6 Tnr lns vilnrks bk ihtuilgzihgøm bkl pisgvn y bkl pitrgenmgn. Hrçbgtn6 Tnr lns vilnrks bk ihtuilgzihgøm bkl ihtgvn. Xilbn6 Bkubnr n ihrkkbnr bkpkmbgkmbn bkll if bk ifus ustk tk njt njtkm kmgb gbnn pn pnrr gm gmclclih ihgø gømm 7. 7.-- H[ H[KM KMRI RIXX BK OI OIXR XRN. N.-- OI OIXR XRNX NX BK

 

 IBEGMGXRZIHGNM.- Bkshrgphgøm6 Zkogstri li tntilgbib bk lns oistns gmhurrgbns km li ibegmgstrihgøm bk li nroimgzihgøm iornpkhuirgi burimtk kl pkrånbn n hilkmbirgn iornpkhuirgn. Hneprkmbk cumbiekmtilekmtk oistns bk pkrsnmil, hneumghihgnmks, skourns, eimtkmgegkmtn, gepukstns, skrvghgns jésghns y ntrns pkrtkmkhgkmtks i kstk orupn bk oistns. Bgméeghi6 Bçjgtn6 Tnr kl gepnrtk quk rkprkskmti lns oistns pioibns n bkvkmoibns burimtk um pkrånbn, nrgogmibn km li ibegmgstrihgøm y cumhgnmiegkmtn mnreil bk li nroimgzihgøm iornpkhuirgi. Hrçbgtn6 Tnr kl silbn tntil quk irrnfi li hukmti il hgkrrk bkl pkrånbn, hnm hiron i i hukmti trimsgtnrgi bk rksultibns. Xilbn6 Bkubnr, burimtk li ihueulihgøm bk lns oistns km kl pkrånbn, `isti kl hgkrrk bk li hukmti il tçregmn bkl hilkmbirgn iornp npkkhuirgn, km huyn hisn kl silbn sk skrré hkrn. 94 .- OIXRNX BK HNEK HN EKZH ZHGI GILG LGVI VIHG HGNM NM..- Bk Bksh shrg rgph phgø gøm6 m6 Zk Zkog ogst stri ri tn tnbn bnss ln lnss ge gepn pnrt rtks ks qu qukk sk gmvnluhrim km lis ihtgvgbibks bk hnekrhgilgzihgøm bk lns prnbuhtns ioråhnlis y oimibk oim ibkrns, rns, til tilks ks hne hnen, n, krn krnoih oihgnm gnmks ks pnr skr skrvgh vghgns gns pkr pkrsnm snmilk ilks, s, tri trimsp mspnrt nrtk, k, hneumghihgnmks, skourns, pujlghgbib y ntrns rklihgnmibns. Bgméeghi6 Bçjgtn6 Tnr kl ge Tnr gepnr pnrtk tk qu qukk rk rkpr prks kskm kmti timm ln lnss oi oist stns ns gm gmhu hurr rrgb gbns ns km li liss li lijnr jnrks ks bk hnekrhgilgzihgøm bk lns prnbuhtns ioråhnlis n pkhuirgns km kl ekrhibn. Hrçbgtn6 Tnr kl silbn tntil quk irrnfi li hukmti il hgkrrk bkl pkrånbn, hnm hiron i li hukmti trimsgtnrgi bk rksultibns. Xilbn6 Bkubnr, burimtk li ihueulihgøm bk lns oistns km kl pkrånbn y muln pnr hgkrrk bk li hukmti il tçregmn bkl pkrånbn, pnr trispisn i li hukmti bk rksultibns. TZKO[MRIX TZNT[KXRIX

49. Rgkmk pnr njfktn llkvir rizøm y hukmti bk li cnreihgøm, ibegmgstrihgøm y hnmsuen bkl Titrgenmgn Ioråhnli. 4:. Xk bkfim ömghiekmtk y kxhlusgviekmtk i npkrihgnmks bk hultgvn bk orimns, `kmn, `nrtilgzis, crutis, clnrks y ntrns. 48. Xnm hultgvns quk okregmim, sk rkprnbuhkm y eukrkm km kl egsen iùn. 42. Ekmhgnmk lns Hultgvns Rkepnrilks. 4;. Xu cisk isk bk rkh rkhnl nlkh khhg hgøm øm ksté ksté bk sgkejri ömghi.

sufk sufkti ti

i pk pkrå rånnbn bnss

im imuuil ilks ks,, rkqu rkqugr grgk gkmmbn

 

43. Ekmhgnmk lns Hultgvns Tkreimkmtks. 4?. Xnm iqukllns hultgvns hnm pkrånbn iornmøeghn quk vi bk umn i hgmhn iùns.

40. Ekmhgnmk lns Hultgvns Xkegpkreimkmtks. 47. Huélks snm lis 2 ktipis bk li sgkejris piri li kxplntihgøm. 94. Ks li ihtgv ihtgvgbib gbib quk pkregtk pkregtk quk umi tgkrr tgkrrii vgrok vgrokmm qukbk km hnmbghgnmk hnmbghgnmkss bk skr hultgvibi. 99 99.. Xk ie ienrt nrtgz gzim im lns pkrå pkrånbn nbnss bk ipir ipirgh ghgø gømm bk li liss plim plimti tiss y sk ih ihns nstu tuej ejri ri i pnmbkrir li prnbuhtgvgbib, bk lis bgstgmtis hnskh`is. 9:. Xk bi huimbn lis plimtis `im prnbuhgbn lns crutns y kstns yi kstém km hnmbghgøm bk skr iprnvkh`ibi pnr lns hnmsuegbnrks cgmilks. 98. Tnr Tnr ekbgn bk ksti, kl `nejrk `nejrk bnekst bnekstghi ghi i lis bgckrkmtks bgckrkmtks hhlisks lisks bk oimibn, oimibn, hnm kl prnpøsgtn bk njtkmkr prnbuhtns y sujprnbuhtns quk sk bkstgmim i lisitgscihhgøm bk sus mkhksgbibks jésghis. 92. Huélks snm lis 8 ktipis bkl hultgvn.

9;. Ks kl pkrånbn bk tgkepn hneprkmbgbn kmtrk li prkpirihgøm bk li tgkrri y sgkejri prnpgiekmtk bgh`i bkl hultgvn km kl hiepn. 93. Ks kl lipsn bk tgkepn hneprkmbgbn kmtrk li ktipi bk sgkejri y li hnskh`i. 9?. Ks kl pkrånbn burimtk kl huil sk rkhnok kl crutn bk li plimti. 90. Mnejrks quk rkhgjkm lns bgckrkmtks hultgvns. 97. Ekmhgnmk 8 tgpns bk trijifibnrks quk utglgzim lis keprksis ioråhnlis.

 

:4. Xus hirih hirihtkr tkråst åstghi ghiss snm6 snm6 okm okmtk tk bk euh euh`ns `ns iùns iùns bk trijif trijifnn km li cgmhi, cgmhi, tgk tgkmkm mkm vgvgkmbi, lkùi y iloumns ntrns skrvghgns pnr pirtk bk li cgmhi. :9. Ekmhgnmk ntris bkmnegmihgnmks bk Zimh`krns. ::. Ekmhgnmk ntris bkmnegmihgnmks bk Snlumtirgns. :8. Ekmhgnmk ntris bkmnegmihgnmks bk Huibrgllkrns. :2. Xnm pkr pkrsnm snmis is quk vg vgvkm vkm km umi znmi znmi hkr hkrhim himii i li cgmhi, cgmhi, utglgz utglgzim im `krrie `krriegkm gkmti ti prnpgi. :;. Xnm tri trijif jifibn ibnrks rks bk znm znmis is lkfimi lkfimis, s, llk llkvib vibns ns i lis plimti plimtihgn hgnmks mks pnr ekbgn ekbgn bk um iokmtk hnmtritgsti. :3 :3.. Xnm Xnm tn tnbn bnss iquk iqukllllns ns pr prnbu nbuht htns ns quk quk snm snm rk rkhn hnlk lkht htib ibns ns km li cgmh cgmhi, i, ti tilk lkss hn hnen en izöhir, eiåz, pimkli, hicç, crgfnl, ilonbøm y crutis km okmkril. :?. Xnm tnbns iqukllns prnbuhtns quk kstém bkstgmibns piri lis rihgnmks bk enzns y lns imgeilks. :0 :0.. Xnm Xnm tn tnbi biss iquk iqukllllis is `krr `krrie iegk gkmt mtis is bkst bkstgm gmib ibis is hnen eih`ktks, pgnh`is, izibnmks, `ih`is y ntrns.

piri pi ri trij trijif ifns ns

io iorå råhn hnli liss ti tilk lkss

:7. Xnm tnbns iqukllns geplkekmtns quk sk utglgzim km li oimibkråi tilks hnen sgllis bk enmtir, lizns, crkmns, hgmh`is y ntrns. 84. Ks tnbn kl kqugpn pksibn quk sk bkstgmi piri bgckrkmtks trijifns ioråhnlis, tilks hnen trihtnrks, bksorimibnris, iribns, pulpkrns, rukbis Tkltøm yntrns. 89. Xnm

tnbns iqukllns

tkrrkmns quk

kstém hultgvibns

n mn

y quk

sk

kmhukmtrim hneprkmbgbns. 8:. Xnm tnbis iqukl iqukllis lis njris quk sk kstém `ihgkmbn `ihgkmbn km li cgmh cgmhii tilks hnen6 hisis hisis,, rimh`ns, pitgns, tneis bk ioui, jkmkcghgns y ntrns.

 

88. Xnm tnbns iqukllns imgeilks quk kstém bkstgmibns piri lns skrvghgns bk li cgmhi tilks hnen6 eulis, ismns, jukyks. 82. Xnm tnbis iqukllis bgckrkmtks hlisks bk oimibns quk sk tgkmkm piri su kxplntihgøm skoöm li miturilkzi bk li cgmhi, bkmtrn bk kstis tkmkens oimibnsbk kmonrbk, oimibn bk hrgimzi y nrbkùn, oimibn pnrhgmn, oimibn limi, ivks bk hnrril y ntrns. 8;. Xnm tnbns iqukllns tkrrkmns lns huilks `im sgbn bkjgbiekmtk ihnmbghgnmibns piri kl pistifk bk lns imgeilks, skejrémbnlns hnm bgckrkmtks hlisks bkzihitk skoöm li miturilkzi bkl tkrrkmn y lis virgkbibks bk oimibn. 83. 83. Xn Xnmm vkok vkokti tilk lkss kv kvnl nluh uhgn gnmi mibn bnss (érj (érjnl nlks ks,, irju irjust stns ns y `gkr `gkrji jis) s) njtk njtkmg mgbn bnss n eimtkmgbns hnen hnmskhukmhgi bk li geplimtihgøm, hnmtrnl simgtirgn y/neimtkmgegkmtn bk nroimgsens jgnløoghns hnm hirihtkråstghis okmçtghis kspkhåcghis.